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NY C84185




February 13, 1998

CLA-2-39:RR:NC:SP:221 C84185

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O Box 800
Champlain, NY 12919

RE: The tariff classification of a helmet breath guard from a country with "Most Favored Nation" status.

Dear Mr. Ralston:

In your letter dated January 30, 1998, on behalf of Kimpex USA Inc., you requested a tariff classification ruling.

The breath guard is sold as an accessory to a snowmobile helmet. In use it deflects a person's breath downward toward the neck area, thus preventing the face piece from fogging up. The lower portion of the breath guard, which forms a seal when the top of the helmet is lowered, is molded of polyvinyl chloride plastic material. The upper portion of the breath guard, which is designed to rest on the nose, consists of a middle layer of foamed plastic wrapped with a brushed knit nylon fabric which has been laminated to a backing of cellular plastics. A flexible strip of metal, which can be shaped around the bridge of the nose, is enclosed between the foamed middle layer and the top layer of laminated knit fabric. Two strips of "VELCRO" type hook and loop fasteners facilitate attachment to the lower portion of the helmet. The plastics components impart the essential character to the breath guard. You have indicated that the country of origin is unknown at this time, but will be a country eligible for Most Favored Nation status.

The applicable subheading for the helmet breath guard will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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